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"Use tax" is what the sales tax would have been. All Kalifornia residents are suppossed to pay this on all mail orders & internet sales. I wonder if ANYONE ever has? I have never had to have a smog check on a motorcycle & I live in the affected area. I don't think motorcycles are included in the law.
 

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From a link on that same page. Mororcycles are exempt from smog checks.

"Do I Really Need A Smog Check?"

Not all vehicles must get a Smog Check. Additionally, some vehicles only need a Smog Check when they are being sold or being registered in California after previously being registered in another state. Whether or not a vehicle needs a Smog Check depends on the type of vehicle, the model-year, and the area in which the vehicle is registered.

Some vehicles are exempt from the Smog Check program

Additionally, vehicles with diesel engines, vehicles with two-cycle engines, vehicles with engines smaller than 50 cubic inches of displacement, electric vehicles, and motorcycles are exempt from the Smog Check program.
 
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